<div class="raw-html-embed"> <a href="https://staempflirecht.ch/fr/schweizerische-zivilprozessordnung-art-1352-zpo-sowie-art-400408-zpo/ean-9783727222108">
 Commander aujourd'hui
</a>
: Schweizerische Zivilprozessordnung (Art. 1–352 ZPO sowie Art. 400–408 ZPO)</div>

Über uns

À propos de nous

Nachhaltigkeit

Durabilité

Open Access

Karriere

Carrière

Datenschutz

Protection des données

Impressum

Mentions légales

Zahlung und Lieferung

Paiement et livraison

LEXIA

LEXIA Arbeitsrecht

Was ist LEXIA?

C'est quoi LEXIA ?

LEXIA Familienrecht

Zeitschriften

Revues

recht

Pflegerecht

ZBJV

forumpoenale

ZStrR

Anwaltsrevue

Revue de l'avocat

RSAS

FamPra.ch

ASYL

Life Science Recht

BlAR

Sachbuch

Livres spécialisés

LOKI

Semaphor

Fokusthemen

Focus

Thema

Recht studieren

Arbeitsrecht

Droit du travail

Studium

Études

Familienrecht

Droit de la famille

Sozialversicherungsrecht

Droit des assurances sociales

Strafrecht

Droit pénal

Publikationen

Publications

Literatur

Onlinemodule LEXIA

Modules en ligne LEXIA

Bücher

Livres

Buchreihen

Collections

Datenbanken

recht.ch

Studienliteratur

Littérature pour les études

Services

Dienstleistungen für

Corporate Books

Publishing Lösungen

Aktuelles

Geschäftskunden

Professionnels

Corporate Publishing

Content solutions

Buchhandlungen

Librairies

Veranstaltungen

Événements

Presse

Dozierende

Enseignants

Studierende

Étudiants

Inserierende

Annonceurs

Newsletter

Blog

Autorinnen/Autoren

Auteurs

Unsere Schreibenden

Hilfe

Unsere Autorinnen und Autoren

Liste

Autorenlounge

Espace des auteurs

Bei uns publizieren

Publier chez nous

Autorenstimmen

Témoignages

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Vision und Mission

Vision et mission

Unser Magazin

Notre magazine

Unternehmenskultur

Culture d'entreprise

Partner

Partenaires

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Unsere Funktionen

Nos fonctions

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

Welch Stewart H.: J.K. Lasser's New
Rules for Estate, Retirement, and Tax P

J.K. Lasser's New Rules for Estate, Retirement, and Tax Planning

Acknowledgments xi Introduction xiii 1. One Big Beautiful Bill Act of 2025 1 Estate Tax Changes 1 Income Tax Provisions 3 Changes to the Standard Deduction 4 Mortgage Interest Deduction 4 Private Mortgage Insurance (PMI) Premium Deduction Is Restored 4 State and Local Taxes (SALT) 5 Child and Dependent Care Tax Credit Increased 7 Child Tax Credit Enhancements 8 No Tax on Overtime 11 No Tax on Social Security 12 New Deduction for Car Loan Interest 13 New Charitable Contribution Deduction for Non-Itemizers 14 New Charitable Contribution Limitation for Itemizers 15 Changes to the Alternative Minimum Tax (AMT) 16 Clean Energy Tax Credit Phaseout 17 Wagering Losses Rule Modified 17 Educator Expense Deduction Expanded 17 Personal Casualty Losses (Slightly) Expanded 17 Education Provisions 18 Trump Savings Accounts 18 Section 529 Plans 18 Postsecondary and Career Training 19 Rollover to Roth IRA 19 Significant Changes for Student Loans 19 Business Taxes and Expenses 20 Investments 22 2. Estate Planning 25 What Is Estate Planning? 25 The Benefits of Estate Planning 26 The Nightmares of Poor Planning 28 The Myths of Estate Planning 29 Guidelines for Successful Estate Planning 30 3. The Estate Tax System 33 Determining Your Estate Net Worth 33 Your Estate Tax Picture 40 Your Future Estate 43 Overview of Estate-Planning Strategies 44 4. Investment Strategies for Maximizing Estate Growth 47 Growth Strategy with a Safety Net 48 Prioritizing Your Investment Dollars 53 Retirement Planning: Choosing the Best Investment Environments 53 Roth Conversions 56 Some Final Thoughts on Investing 61 5. Retirement Planning: Living Your Dream 63 Your Retirement Requirements 64 Other Considerations 67 Account for Other Sources of Retirement Income 68 Three Quick Retirement Calculations 70 Best Retirement Strategies 71 Reverse Mortgages 77 Social Security and Your Retirement 80 Claiming Strategies to Consider 82 Customizing Your Health Care Plan for Retirement 84 6. You Don't Have a Will? Big Trouble! 89 Property Transfers at Death 90 Transfers via Probate 91 Direct Transfers by Title 94 Other Methods of Property Ownership 99 Choosing the Best Methods of Ownership 100 Setting Estate-Planning Goals 101 7. Where There's a Will, There's Your Way! 103 What Is a Will? 103 Types of Wills 103 Advantages and Disadvantages of Wills 105 Intelligent Decisions Concerning Your Will's Basic Provisions 107 Executing Your Will 119 Where to Store Your Will 120 Other Important Documents 120 Working with Your Attorney 124 When to Review Your Estate Plan 130 8. Using Trusts in Your Estate Plan 133 The Credit Shelter Trust Will 134 Disclaimers 138 Marital Trusts 140 Spendthrift Trust 144 Standby Trust 144 Other Trusts 145 9. Understanding the Living Trust 147 Advantages of Living Trusts 147 Disadvantages of Living Trusts 149 How a Living Trust Operates 150 Transferring Property into Your Living Trust 153 Types of Property Likely to Be Transferred 156 Living Trust Myths 158 Transacting Business with Your Trust 160 10. Using Insurance in Your Estate Plan 161 Life Insurance 161 Using Life Insurance to Replace Income 164 How Much Life Insurance Do You Need? 165 What Type of Life Insurance Is Best for You? 168 Insurance on a Homemaker 169 Insurance on Adult Children 169 How to Get the Best Deal on Term Life Insurance 169 Using Life Insurance to Leverage Your Estate 171 The Irrevocable Life Insurance Trust (ILIT) 172 About Your Cash Values 175 Summary 178 Tax Treatment of Long-Term Care Insurance 180 Case Study: How a Couple in Their 50s Used a Hybrid LTC Policy to Protect Retirement Savings 181 Key Takeaways: Long-Term Care Planning in 2026 and Beyond 181 Good Sources for LTC Insurance (as of the publication date for this book) 183 11. Smart Strategies for Gifting Assets to Family Members 185 The Annual Gift Tax Exclusion 185 Unintended Gifts 187 Filing a Gift Tax Return 188 The Lifetime Applicable Exclusion Amount 189 Outright Gifts 189 When the Donee Is a Minor 191 Other Tax-Free Gifts 201 Family Gifts Utilizing Trusts 202 Grantor Retained Annuity Trust 202 Grantor Retained Unitrust 204 Qualified Personal Residence Trust 204 Taking Advantage of Generation-Skipping Transfers 208 Sales to Family Members 211 Loans to Family Members 214 Sales to Intentionally Defective Grantor Trusts 214 The Legacy Trust 215 12. Strategic Planning with Charities 225 Outright Gifts to Charities 226 Testamentary Gifts to Charities 229 Gifts Using Charitable Trusts 229 Using Your Charitable Trust for Retirement Planning 232 The Private Foundation 236 13. Family Limited Partnerships 239 General Structure of the Family Limited Partnership 240 Family Limited Partnership Rules 245 14. Succession Planning for the Family Business or Farm 253 Special Estate Tax Benefits for Farmers and Closely Held Business Owners (Ultra-Wealthy) 255 Valuing Your Business or Farm 257 Succession or Sale? 257 Succession Planning: Keeping the Family Business in the Family 258 Maximizing Your Business's Value through a Sale 259 Structuring Your Buy-Sell Agreement 261 Types of Buy-Sell Agreements 261 Funding the Buy-Sell Agreement 262 One Final Strategy-The Employee Stock Ownership Plan 264 15. Asset Protection Strategies 267 The Concept of Fraudulent Transfers 267 Asset Protection for Married Couples 269 A Word about Jointly Held Property 271 Retirement Plans 272 Life Insurance 273 Using Trusts to Protect Assets 274 Using Limited Liability Entities to Protect Assets 276 Use of Multiple Limited Liability Entities 278Foreign Asset Protection Trusts (FAPT) 279 Domestic Asset Protection Trusts (DAPT) 282 16. Personal Business Planning Issues 285 Choosing the Right Entity for Your Business 285 Closing Thoughts 297 Importance of a Business Plan 299 17. The Final Chapter...Or Is It? 301 Financial planning in your 20s 302 Financial planning in your 30s 303 Financial planning in your 40s 304 Financial planning in your 50s 304 Financial planning in your 60s 305 Financial planning in your 70s and Beyond 306 Epilogue-Dealing with Parents and Their Money 309 Appendix A-Professional Advisers 311 Appendix B-Estate Planning Terms 315 Appendix C-IRS Life Expectancy Table 321 About the Author 325 Index 327

Filling a critical gap that has left founders unprepared for the nuances of corporate venture capital (CVC) engagement, this book provides a definitive, practitioner-focused field guide for navigating this complex world, avoiding pitfalls caused by misaligned incentives, hidden terms, or corporate politics.With CVCs now participating in over 20% of all venture deals, founders urgently need a playbook that addresses the unique strategic motivations, management structures, and deal terms of these powerful and increasingly common investors. This book is the first and only one written for the founder on how to negotiate with CVCs, focusing specifically on side letter terms and their long-term and often unforeseen impacts. Written by a practicing CVC investor with deep experience across institutional and corporate VC, it also offers a rare, holistic view of the entire venture ecosystem, enabling understanding of how a CVC's dual strategic and financial goals predict their behavior, incentives, and potential conflicts of interest.Through detailed checklists and case studies, this book covers every step of the startup-CVC engagement, from pre-meeting research to post-closing strategy. This book is the definitive resource for startup founders and their executive teams who are actively fundraising or preparing to raise from CVCs, institutional VCs working with CVCs, and for students in MBA, law, and undergraduate business programs interested in a career in startups or corporate venture capital.

Navigating Strategic Investment

The Founders’ Guide to Corporate Venture Capital

Improve your credit score and rebuild your financial future Interested in getting a credit makeover? You're not alone. The overall amount of Americans' outstanding credit card and revolving debt continues to rise, powered by the increasing availability of lending options and an increasingly challenging financial environment. Millions of people are struggling to repay - or even keep up with - one or more loans, on a credit card or some other debt instrument. Credit Repair Kit For Dummies delivers easy-to-follow, usable advice on how to get your debt under control, repair your credit score, and restore your financial health. You'll find reliable info on getting out of debt quicksand and implementing the steps you need to take to improve your finances and credit once and for all. You'll also explore practical proven strategies for tackling student debt, medical debt, and even credit score disasters caused by a divorce, identity theft or bankruptcy. <ul> <li>Updates on student loan repayment rules in the United States and medical debt repayment regulations</li> <li>Explanations of AI's role in contemporary credit decisions</li> <li>Discussions of a new kind of identity theft</li> <li>The latest changes to credit reporting in the United States</li> <li>A ton of helpful credit repair tools, including sample credit reports, forms, templates, and links to online resources</li> </ul> We all deserve a fighting chance to enjoy the benefits of good credit. This book demonstrates how to climb your way back from even the worst credit situations and build a new, prosperous, and financially rewarding future.

Credit Repair Kit For Dummies

Don't leave any money on the table this tax season! Small Business Taxes For Dummies is your one-stop source for tax information, checklists, and tips to keep your tax bill manageable. As a small business owner, you have enough on your plate already without having to wade through tax code. This easy-to-understand guide gives you a helping hand, so you can simplify your tax process. You'll find convenient walkthroughs on determining your filing status, dealing with retirement and investment accounts, and taking all the deductions and credits you qualify for. Plus, get year-round tax planning tips to simplify record keeping and make the best decisions for your business. There's more to discover inside-with Small Business Taxes For Dummies, you can take back tax season! <ul> <li>Explore the latest changes to tax policy, including new deductions and tax credits</li> <li>Get advice on how to make taxes easier using online bookkeeping and tax prep software</li> <li>Find simple, line-by-line explanations of the tax forms you'll need to complete</li> <li>Be prepared for an audit and learn how to respond to notices from the IRS</li> </ul> A can't-miss resource for small business owners, managers, and employees, Small Business Taxes For Dummies is your guide to help you make sure you don't pay more than you need to pay at tax time!

Small Business Taxes For Dummies

Routledge Focus on Economics and Finance

Financial resilience is a concept that is gaining importance in the context of Environmental, Social and Governance (ESG) risk and can be considered from the perspective of any entity operating in the market economy, from households to local government units. This book presents the concept of financial resilience from a global and an international perspective, and through the prism of the Sustainable Development Goals (SDGs).It covers a broad spectrum, from the theoretical framework and the assessment of the current state of knowledge and research to the practical approach used in financial institutions. The book's key contribution is that it examines the link between the SDGs and financial resilience, which is an interesting and under-researched observation. Its original and innovative approach to financial resilience fills this research gap and also includes a discussion of artificial intelligence (AI) and digitalisation.The book provides empirical analyses, case studies and a framework, strategies and recommendations for building financial resilience. As such, it will be a valuable source of knowledge for students, academics, researchers and policymakers in the field of finance, and particularly green and sustainable finance.

Financial Resilience and the Sustainable Development Goals

NEW YORK TIMES BESTSELLER • A revolutionary playbook for building generational wealth, no matter where you grew up—from the founders of the explosively popular podcast and financial literacy platform Earn Your Leisure You deserve to be rich. You deserve to make a purchase without fear that your check might bounce. You deserve to go on vacation. You deserve to care for loved ones without worrying about bills. You deserve to live the way you want, without reservations or fear. You deserve freedom—financial freedom. If you agree, you’ve come to the right place. We grew up in New York playing basketball together. As kids, both of us were fascinated by finance, curious about the stock market and how money moves among systems and pockets. But we began to notice that—for people in our community—hard work wasn’t enough. The system wasn’t set up to help people like us turn our hustle into lasting wealth. We started Earn Your Leisure to change that. We never could have imagined the response. Soon our little podcast started to feel more like a financial revolution. But a podcast can do only so much. This book is our answer to the thousands upon thousands of people who have asked us for a detailed blueprint. The key to earning your leisure is to see money as a strategic tool for wealth development. In You Deserve to Be Rich, you’ll learn how to: • Deal with the psychological toll of growing up living paycheck to paycheck. • Create income-building strategies outside your nine-to-five, from investing to side hustles. • Use passive income to put you in control of your time and lifestyle. • Master tax and insurance systems and identify (legal) loopholes to maximize wealth. • Navigate family financial drama and find ways to support your community. That’s just the start. This book is full of tips, insights, and stories about real people, just like you, who have used the tools of wealth building to overcome barriers and build the life they want. You deserve to be rich. This is the playbook to make it happen.

Master the Inner Game of Wealth and Claim Your Future

You Deserve to Be Rich

Take all the business tax deductions you're due. Small business owners leave money on the table every single year. Without comprehensive knowledge of current tax law, entrepreneurs miss thousands in legitimate deductions and credits--money that could fund growth, increase payroll, or strengthen your bottom line. The difference between an average tax return and an optimized one often comes down to knowing which deductions you qualify for and how to claim them correctly. Updated for the latest tax laws and regulations, Deduct It! includes key federal tax law changes under the One Big Beautiful Bill Act. It has updated information on 100% bonus depreciation, as well as everything you need to know about the 20% pass-through deduction. This practical manual shows you exactly how to maximize your business deductions quickly, easily, and legally, so you can minimize your tax burden and keep more of what you earn. Deduct It! is your complete guide to claiming every business tax deduction and credit you're legally entitled to. This edition explains what small business owners need to know about claiming the home office deduction and retirement deductions. You'll also learn the rules for deducting startup and operating expenses, long-term assets, inventory, travel and meals, office expenses, and more. It also explains how to keep proper tax records and how business owners can protect themselves from audits. Now, more than ever, understanding taxes is essential for small business success. Deduct It! provides the comprehensive, current tax law information you need to navigate the complex tax landscape confidently. Easy to read, full of practical examples, and organized for quick reference, this guide will pay for itself many times over.

Lower Your Small Business Taxes

Deduct It!

Stand Up to the IRS reveals IRS tactics and how to deal with them. If you run into problems with the IRS, your best strategy is to be prepared, not scared. Stand Up to the IRS explains your rights, what to expect, and how to prepare yourself for any dealings with the IRS. With this information you can also learn how to lower your audit risk. This book has practical advice and strategies for avoiding problems with the IRS. It also explains your rights as a taxpayer, how to handle collection efforts, and what to do if you are audited. Unlike narrow guides focused on a single topic, this book provides comprehensive coverage of all IRS issues in one resource. It addresses audits, collections, appeals, Tax Court, bankruptcy, criminal investigations, penalties, interest, liens, levies, Offers in Compromise, payment plans, the Taxpayer Advocate Service, and more. This comprehensive approach means readers don't need multiple books to understand their various IRS problems. Stand Up to the IRS also includes a chapter on owed state income taxes, collection procedures, and the Taxpayer Bill of Rights at the state level, recognizing that taxpayers often face both federal and state issues simultaneously. The book also includes a Frequently Asked Questions section addressing the 25 most common IRS questions in a quick-reference format, along with an updated IRS penalty chart that helps readers understand what penalties they might face. The book also provides practical negotiation strategies that readers can use when dealing with revenue officers, appeals officers, and IRS collectors, including what to say, what not to say, and how to protect rights during these interactions. With real-world examples and sample forms, the practical tools in Stand Up to the IRS enable readers to immediately apply the strategies to their own situations. The book provides insights into how divisions work, what auditors look for, how collection decisions are made, and strategies that tax professionals use. Additionally, this book addresses both civil IRS problems and criminal tax investigations, including what to do if approached by an IRS special agent--a critical distinction that could protect taxpayers' rights in serious situations.

Stand Up to the IRS

Build lasting wealth for yourself and your family through proven wealth creation principles In The Generational Wealth Code: A Tax-Smart Roadmap to Financial Independence, four financial professionals, each with a distinct perspective shaped by their own stage of life and area of expertise, provide actionable guidance that helps you and your family create a legacy of wealth, stability, and opportunity. Stagnant wages, crushing student loan debt, rising housing costs, and record levels of consumer debt have made it harder than ever for families to get ahead-this book helps readers become financially literate so that they can make the most informed decisions in all facets of their lives, and thrive at a time when many are simply trying to survive. Readers will learn about: <ul> <li>Financial Independence (Point X)-literally and fundamentally the point at which we can stop working for our money, and our money starts working for us</li> <li>The Generational Wealth Code represents the set of guiding principles and disciplined financial behaviors that, when practiced consistently, transform income and assets into enduring, multi-generational wealth</li> <li>12 critical areas of wealth management, which include living within your means, understanding taxes, determining your financial position, managing debt, insuring your health and life, protecting your property with insurance, paying for college, planning for retirement, managing your investments, preserving your estate, investing in real estate, and the time value of money</li> <li>Taxes are your biggest expense, and ways to reduce your bill across all of the different types of taxes through tax-smart strategies </li> </ul> The Generational Wealth Code earns a well-deserved spot on the bookshelves of all individuals, no matter their current level of wealth or income, who are looking for concrete strategies to start improving their finances today.

A Tax-Smart Roadmap to Financial Independence

The Generational Wealth Code

The Godfather of Finance Teaches You the Master Plan for Achieving Financial Freedom

An Offer You Can't Refuse

National Bureau of Economic Research Conference Report

An insightful, wide-ranging analysis of the economic hurdles facing America's higher education system. The US higher education sector faces numerous economic challenges, including the stagnating number of college-age domestic students, geographic mismatch between population growth and the location of colleges and universities, financial pressures, including cutbacks in government support, growing student debt burdens, sticker prices that deter prospective applicants, and the risk of low capital market returns on endowment portfolios. This volume analyzes the responses of students, families, and the financial managers of higher education institutions to these challenges. It presents new insights into the substantial disparities in the financial structure of, and the financial challenges facing, different types of institutions. The volume draws together contributions from financial economics, public finance, and industrial organization, as well as the economics of education.

Financing Institutions of Higher Education

The xVA Challenge

*WINNER OF THE WORK &amp; LIFE BUSINESS BOOK AWARD 2023* "This is such a valuable guide to DIY investing, I recommend you make this book your first investment." Claer Barrett, Consumer Editor, Financial Times The second, updated edition of the award-winning and accessible guide to personal finance that busts myths, clarifies jargon and provides the best options for building your wealth. Increasingly more people are reassessing their lives as a result of the COVID-19 pandemic, with many resolving to work only as long as they must - retiring early to focus on families and friends, hobbies or travel. Making the most of these choices requires having and growing enough money to enjoy your future life, without needing to worry about it running out. But when it comes to investing in a pension, there is a dizzying number of complex options available. This book is designed to provide clear, objective guidance that cuts through the jargon, giving you control over your financial future. Robin Powell and Jonathan Hollow strip away the marketing-speak, and through simple graphs, charts and diagrams, provide an evidence-based money manual that you can use again and again. They also alert you to myths and get-rich-quick schemes everyone should avoid. It's a highly practical and refreshingly honest book, written by two independent experts who have seen how the investment industry works from the inside, and how it profits from complexity, ignorance and fear. They show how UK savers and investors can beat this system and, crucially, make more money for themselves than they do for financial services firms.

What everyone needs to know about savings, pensions and investments (Second Edition)

How to Fund the Life You Want

J.K. Lasser's New Rules for Estate, Retirement, and Tax Planning

Autres titres sur ce thème